The IRS has issued proposed regulations dealing with certain aspects of qualified opportunity funds. I have a number of sessions on the East Coast I am in the middle of presenting and haven’t had time to write up a detailed outline of the regulations.

But I will cover the regulations in the audio and video podcast for October 22 that will be posted on this site (https://www.currentfederaltaxdevelopments.com/podcasts/ is the page with the most often weekly presentations).

And I have also created a copy of the IRS PDF that has Adobe bookmarks for the regulations and preamble that can make it easier to work with the document as you are planning for clients that you can download below.

Proposed Regulations for Opportunity Zones with Adobe Bookmarks.